COST CONTROL MODEL USING RAW MATERIAL DIFFERENCE IN ONE, TWO AND THREE DIFFERENCES DIFFERENCES IN BREAD MAR DONUTS

NIDA NUSAIBATUL ADAWIYAH

Abstract


Every company
in the business would want huge prots by simply pressing
and minimize costs. Therefore, in managing money, a
company needed a system that can describe the state of
the company. Accounting is a system that can be used
to describe a company's nancial condition. There are
several types of accounting, one of which is cost accounting
is the process of recording, classifying, and presenting
peringkasan cost of making and selling products and
services. One function is to control costs. This aim of study
is determine the accuracy of standard costing procedures
on March Donuts bakery company, to know how much
dierence between the cost of raw materials standard with
actual raw material costs, and what causes the dierence.
In the calculation of this cost dierence analysis using
a model of dierence, the dierence of two, and three
dierences. From the calculations have been performed
using a model of dierence, the dierence between the
two, and three dierences, the company gets a favorable
total dierence of Rp 1.219 million. This can happen
because companies have employees who are skilled and are
trained, so not much waste in the use of raw materials and
the companies also take advantage of supplier discounts
for buying in large quantities. Therefore bakeries March
Donuts is quite eective in controlling costs. Penamaan
File: 20208881

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